Ballots may be counted (1) at a centralized location as provided in sections 32-1011 to 32-1018 or
(2) in the precinct by the receiving board which becomes the counting board after the polls are closed or by a counting board that is separate from the receiving board as provided in sections 32-1019 to 32-1026. Each counting board shall complete its duties and certify to all matters pertaining to the counting of votes.